Agreement Issuing the General Provisions for the Government Accounting Archive

Official Gazette of the Federation (DOF): 11/12/2023

AGREEMENT issuing the General Provisions for the Government Accounting Archive

On the margin a logo, which says: National Council for Accounting Harmonization.

The National Council for Accounting Harmonization, based on articles 6, 7, 9 and 14 of the

General Law of Government Accounting

, approved the following:

AGREEMENT ISSUING THE GENERAL PROVISIONS FOR THE GOVERNMENT

ACCOUNTING ARCHIVE

Considering

That on December 31, 2008, the General Law of Government Accounting (LGCG) was published in the Official Gazette of the Federation, which aims to establish the general criteria that will govern Government Accounting and the issuance of financial information by public entities, in order to achieve their adequate harmonization to facilitate public entities the registration and oversight of assets, liabilities, revenues and expenses and, in general, contribute to measuring the effectiveness, economy and efficiency of public spending and income.

That the coordination body for the harmonization of government accounting is the National Council for Accounting Harmonization (CONAC), which aims to issue accounting standards and guidelines for the generation of financial information that public entities will apply, previously formulated and proposed by the Technical Secretary.

That article 42 of the LGCG establishes that the accounting of budgetary and accounting operations must be supported by the original documentation that verifies and justifies the records that are made. CONAC will approve the general provisions in this regard, taking into account the guidelines that for purposes of oversight and audits are issued by the Ministry of Public Administration, the Superior Audit Office of the Federation and their equivalents at the state level.

That article 43 of the LGCG establishes that public entities will be obliged to conserve and make available to the competent authorities the documents, vouchers and justificatory documents, as well as the main accounting books, in accordance with the guidelines that CONAC establishes for such effect.

That on June 15, 2018, the General Law of Archives (LGA) was published, which is of public order and is of general observance throughout the national territory, which aims to establish the principles and general bases for the organization, conservation, administration and homogeneous preservation of archives in possession of any authority, entity, body and organism of the Legislative, Executive and Judicial powers, autonomous bodies, political parties, trusts and public funds, as well as of any individual, legal entity or union that receives and exercises public resources or performs acts of authority of the federation, the federative entities and the municipalities.

Therefore, the National Council for Accounting Harmonization approved the following:

Agreement issuing the General Provisions for the Government Accounting Archive

I. Objective

Establish the terms that public entities referred to in the LGCG must observe, for the custody and conservation of accounting documentation.

II. Scope of application

These provisions are applicable to the public entities indicated in article 4, section XII of the LGCG, which must adhere to the provisions established in the LGA.

III. Definitions

In accordance with current regulations, for the purposes of these provisions it will be understood by:

Government Accounting Archive. Organized set of accounting documents (registration, justificatory and evidentiary) generated by public entities, mainly composed of:

Accounting books (Journal, Ledger and Inventories and Balances)
Accounting documents
Government Accounting Manuals and provisions issued by CONAC
Financial Statements and official periodic reports
The information generated by the government accounting system, in accordance

with the

LGCG.

Document Disposition Catalog. General and systematic record that establishes documentary values, documentary validity, conservation periods and documentary disposition referred to in the LGA.

Conservation. The set of procedures and measures aimed at ensuring the prevention of physical alterations of paper documents and the preservation of digital documents in the long term.

Custody. The document management procedure that implies the responsibility of safeguarding documents with technical and legal guarantees.

Archive document. That which records a fact, administrative, legal, fiscal or accounting act produced, received and used in the exercise of the powers, competencies or functions of obligated subjects, regardless of their documentary support.

Accounting documents. Documents that generate and support accounting records that affect the equity or modify the elements of the Financial Statements, the most representative being the

following:

Registration documents. Accounting document in which the operations carried out by a public entity are noted that reflect the accounting movements made, it can be digital or physical and that, in an enumerative and not limiting manner, are classified into:

Income Voucher.

Expenditure Voucher.

Journal Voucher.

Justificatory documents. Original legal and normative documents in which the obligations and rights of the public entity are established and that support the applicable accounting records; for example: agreements, contracts, commission letters, official agreements, minutes of the Board of Directors or Governing Bodies, opinions, working papers, judicial resolutions, etc.
Evidentiary documents. Original documents that demonstrate the delivery of sums of money or that received or provided goods and/or services

and that, in an enumerative and not

limiting manner, are invoices, notes, receipts, etc.

Electronic document. That which is generated, modified, consulted, processed or stored on a medium that requires an electronic device.

IV. Conservation Periods

Refers to the storage period of documentation in the processing and concentration archives, which consists of the combination of documentary validity and, where applicable, the precautionary term and reserve period that are established in accordance with the applicable regulations according to the LGA, which must be identified in the Document Disposition Catalog.

The conservation periods of the documents that make up the accounting archive will be established as follows:

The storage and custody period of accounting documentation will be 6 years, except for:

In the case of Real Estate, the original evidentiary documentation that supports its acquisition (public deed, expropriation decree, contract, adjudication or transfer act, or suitable legal document with which the acquisition of the same is accredited, etc.) or possession must be kept until its write-off (due to sale, donation, or any other figure by which it is removed from the equity of the public entity).
For the original evidentiary documentation of assets that support movable and intangible goods, such as furniture and equipment, vehicles, machinery, software, among others, including those received by donation, must be kept until the write-off of the goods, even if the indicated conservation period has been fulfilled.
When referring to accounting documentation provided within administrative or jurisdictional procedures pending resolution; as well as for the formulation of complaints or denunciations before the Public Prosecutor's Office or as support or evidentiary documentation for the attention of observations by oversight entities, that are pending resolution or in follow-up or controversies of any kind, the conservation period corresponding to said documents will be counted from the moment the resolution of the respective administrative procedure or jurisdictional process becomes final, or from the moment the observation is deemed resolved.
In the case of accounting documentation related to accounts receivable or accounts payable, the conservation period and the start thereof, will be established in accordance with the regulations applicable to the legal act that gives rise to it.

Conservation periods will be counted from the year following the close of the fiscal year in which the accounting documentation was generated and must be specified in the Document Disposition Catalog.

V. Minimum Security Conditions

Public entities must adopt measures of a technical, administrative, environmental and technological nature, as well as procedures that guarantee the conservation and security of accounting documentation, observing the minimum requirements established by the LGA, taking into consideration the provisions of austerity and budgetary discipline in force.

In the case of electronic accounting documents, public entities will establish the necessary measures for their update and conservation in adherence to the provisions established in the LGA and issued by the General Archive of the Nation.

When dealing with original accounting documentation damaged by causes beyond the control of the public entity, such as natural disasters (earthquakes, floods, hurricanes, fires, cyclones, etc.); as well as damage, loss, theft, health risk, etc., attributable to public servants or third parties, due to intent or negligence in the care and control of the accounting archive, the responsible public entity must carry out the corresponding management with the effects that could arise according to the applicable legal and administrative framework.

VI. Responsibilities

Public entities will be responsible for analyzing, identifying and determining the value of the documents that make up the government accounting archive as evidence and record of the development of their functions, recognizing the use, access, consultation and institutional utility, and the preservation both physical and in its content based on the regulatory framework that empowers them.

In terms of the LGA, public entities must ensure that the conservation periods established in the Document Disposition Catalog have prescribed and that the documentation is not classified as reserved or confidential when promoting a document write-off or secondary transfer.

Likewise, they must attend to the provisions and procedures that in consonance with the LGA are established in each order of government and the own entities indicate internally for document disposition.

TRANSITORY ARTICLES

FIRST. This Agreement will enter into force the day after its publication in the Official Gazette of the Federation and its application will be mandatory starting from January 1, 2024.

For the purposes of the above, public entities must issue or make the necessary regulatory adjustments to comply with what is established in this Agreement.

SECOND. The Federative Entities, in compliance with the provisions of article 7, second paragraph, of the General Law of Government Accounting, must publish this Agreement, in their official written and electronic dissemination media, within a period of 30 business days following the publication of this in the Official Gazette of the Federation.

THIRD. In terms of article 15 of the General Law of Government Accounting, the Technical Secretary will keep a record on an Internet page of the acts that the public entities of the federative entities, municipalities and territorial demarcations of Mexico City carry out to adopt the decisions of the Council. For such effects, the Accounting Harmonization Councils of the Federative Entities will remit to the Technical Secretariat the information related to said acts to the electronic address conac_sriotecnico@hacienda.gob.mx, within a period of 15 business days counted from the conclusion of the period fixed in the previous transitory article.

In Mexico City, being twelve hours of the day November 27 of the year two thousand twenty-three, based on articles 11 of the General Law of Government Accounting, 8 section IV and 23 section IX of the Internal Regulations of the Ministry of Finance and Public Credit, the Head of the Government Accounting Unit of the Undersecretariat of Expenditures of the Ministry of Finance and Public Credit, in my capacity as Technical Secretary of the National Council for Accounting Harmonization, I MAKE KNOW AND CERTIFY that the document consisting of 4 useful sheets, initialed and verified, corresponds with the text of the AGREEMENT ISSUING THE GENERAL PROVISIONS FOR THE GOVERNMENT ACCOUNTING ARCHIVE, approved by the National Council for Accounting Harmonization, which was in view of the members of said Council in its third session held, in second call, on November 21 of the present year, situation which is certified for the corresponding legal effects. The Technical Secretary of the National Council for Accounting Harmonization, L.C.P. Juan Torres García .- Signature.

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